Fertiliser classification prevails where imported compounds are recognised and used as fertilisers, despite chemical definition under tariff entries.

Imported calcium nitrate and mono potassium phosphate were held classifiable as fertilisers under Chapter 31 because the tariff scheme, notes and explanatory material show that goods used and recognised as fertilisers are not excluded merely by being chemically defined compounds. The exclusion for separate chemically defined compounds applies only where the goods are not intended for fertiliser use, and the imported goods fell within the fertiliser control framework. The Revenue circular had limited application and did not displace classification under Chapter 31. The goods were therefore correctly classified under Chapter 31, and the differential duty claim failed.

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Issues: Whether imported calcium nitrate and mono potassium phosphate were classifiable under Chapter 31 as fertilisers or under Chapter 28 as separate chemically defined compounds.

Analysis: Chapter 31 of the Customs Tariff is dedicated to fertilisers, and the tariff structure, notes, and explanatory material show that goods answering the fertiliser description are not excluded merely because they are chemically defined compounds. The exclusion for separate chemically defined compounds applies where the goods are not intended for use as fertiliser, but the record showed that the imported goods were recognised as fertilisers by the competent authorities and fell within the fertiliser control framework. The circular relied upon by Revenue was of limited application and did not govern mixtures or compounds used as fertilisers. The presence of specific chemical entries in Chapter 28 did not displace classification under Chapter 31 where the goods satisfied the fertiliser description and were used as such.

Conclusion: The goods were correctly classifiable under Chapter 31 and not under Chapter 28, and Revenue's claim for differential duty failed.

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